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  • Please mark your calendar!

    The 2016 Joint Midyear Meeting of the AIS and SET sections will be held in Houston, Texas, at the Hyatt Regency Houston on January 21-23, 2016.

  • We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 Joint Mid-Year Meeting of the AIS and SET Sections and AIS New Scholars Consortium.


We gratefully acknowledge KPMG and the KPMG Foundation for their generous support of the 2016 Joint Mid-Year Meeting of the AIS and SET Sections and AIS New Scholars Consortium.

2016 Joint Mid-Year Meeting of the AIS and SET Sections

Preliminary Agenda

NEW SCHOLARS CONSORTIUM – Wednesday, January 20, 2016
   
6:00 pm - 8:00 pm Reception (for New Scholars Consortium participants only)

NEW SCHOLARS CONSORTIUM – Thursday, January 21, 2016
   
7:00 am – 8:00 am Breakfast (for New Scholars Consortium participants only)

8:00 am – 8:45 am Welcome and Opening Remarks
Accounting - 8.0 CH
What Constitutes Being a True Scholar?
Juan Manuel Sanchez, Program Chair, Texas Tech University
Tina Loraas, AIS Section President, Auburn University
8:45 am – 10:00 am

The Story of Two True Scholars:
From a New Associate Professor’s Perspective.
David A. Wood, Associate Professor, Brigham Young University

From a Full Professor’s Perspective.
Vernon Richardson, Former Editor of the Journal of Information
Systems and the Accounting Review, University of Arkansas

10:15 am – 11:45 am (Earning) Tenure Is a Function of Being Relentlessly Curious
Juan Manuel Sanchez, Texas State University
Stephanie Farewell, University of Arkansas at Little Rock
Chris Wolfe, Texas A&M University

12:30 pm – 1:30 pm Lunch: Citations, Impact Factors, and Understanding Journal Rankings (for New Scholars Consortium participants only)
Mary Curtis, Editor for the Journal of Information Systems, University of North Texas

1:30 pm – 3:00 pm What Constitutes Exemplar Scholarship? (Why Do Papers Get Rejected and Others Get Published?)
Developing Exemplar Behavioral Research.
Rick Hatfield, Editor for Behavioral Research in Accounting, The University of Alabama

Developing Exemplar Archival Research.
Vernon Richardson, Former Editor of the Journal of Information Systems and the Accounting Review, University of Arkansas

3:00 pm – 3:30 pm Break

3:30 pm – 5:30 pm Researching for Impact-Academic Research Addressing Emerging Professional Issues Around Analytics

Human Element of Analytics
Muthu Raj, Manager (Advisory Services), E&Y LLP 

Audit Methodology Issues, Ongoing Research, and Requests for Proposals.
Christine Earley, Professor and Academic Fellow, Providence College and KPMG LLP

5:30 pm – 7:00 pm Reception

IS SECTION MIDYEAR MEETING – Friday, January 22, 2016
   
7:00 am – 8:00 am Continental Breakfast

8:30 am – 10:00 am Concurrent Sessions

Session 1.01: Analytics Mindset
Accounting - 1.5 CH
Muthu Raj, Manager (Advisory Services), E&Y LLP

Session 1.02: SET Section: Audit Data and Data Standards
Accounting - 1.5 CH
Moderator: Rob Nehmer, Oakland University

Big Data as Audit Evidence: Utilizing Weather Indicators.
Kyunghee Yoon, Rutgers, The State University of New Jersey, Newark
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Discussant: Michael Alles, Rutgers, The State University of New Jersey

A Tale of Two Standards: A Pan-American Study on XBRL Data Standards for U.S. and Brazilian Local Governments.
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark
Stephen Kozlowski, Rutgers, The State University of New Jersey, Newark
Hussein Issa , Rutgers, The State University of New Jersey, Newark
Discussant: Rob Nehmer, Oakland University

The Medium is the Message: The Affective Role of Technology in Auditing
Michael G. Alles, Rutgers, The State University of New Jersey, Newark
Glen L. Gray, California State University, Northridge
Discussant: Robyn Raschke, University of Nevada, Las Vegas

Session 1.03: Education Cases
Accounting- 1.5 CH
Moderator: Bradley Lang, University of Central Florida

Building Skills in Data Analytics: Bridging the Gap between Spreadsheet Modeling and Database Querying.
A. Faye Borthick, Georgia State University
Gary P. Schneider, Quinnipiac University
Therese R. Viscelli, Auburn University
Discussant: Jennifer Riley, University of Nebraska at Omaha

Casey’s Collections: A Business Continuity and Disaster Recovery Case.
Kimberly Swanson Church, University of Missouri–Kansas City
Pamela Jeanne Schmidt, Washburn University
Georgia Ann Smedley, University of Missouri–Kansas City
Discussant: Stephanie Farewell, University of Arkansas at Little Rock

Developing Spreadsheet Expertise through Guided Modeling Experience.
A. Faye Borthick, Georgia State University
Discussant: Kristine M. Brands, Regis University

10:00 am – 10:30 am Break

10:30 am – 12:00 pm Concurrent Sessions

Session 2.01: External Auditor Judgment and Decision Making
Accounting - 1.5 CH
Moderator: William Heninger, Brigham Young University

Social Categorization, the Frequency of Instructional Messages, and Auditors’ Knowledge-Sharing Behavior.
Xu Cheng, University of South Florida
Discussant: Tina Loraas, AIS Section President, Auburn University

The Effect of Graphical Presentation of Information on Auditors’ Weighting of Diagnostic Nonfinancial Data in Analytical Procedures.
Yibo James Zhang, University of South Florida
Patrick Wheeler, University of South Florida
Discussant: Georgia Ann Smedley, University of Missouri–Kansas City

The Effect of the Method of Auditor/Client Interaction on How Supervisors’ Views and Clients’ Views Influence Subordinates’ Judgments.
Mohamed Gomaa, Hofstra University
Deb Sledgianowski, Hofstra University
Christine Tan, Fordham University
Discussant: Andrea Seaton Kelton, Wake Forest University

Session 2.02: Exploratory Studies
Accounting - 1.5 CH
Moderator: Fengchun Tang, Virginia Commonwealth University

An Exploratory Investigation of the Value of the Data-Related Skills Enumerated in AACSB Standard A7.
Jennifer Kreiser, Iowa State University
Diane J. Janvrin, Iowa State University
Christine A. Denison, Iowa State University
James N. Cannon, Iowa State University
Discussant: Uday S. Murthy, University of South Florida

An Exploratory Study on IT Consumerization among Accounting Professionals.
Lixuan Zhang, Weber State University
Discussant: Nishani E. Vincent, The University of Tennessee at Chattanooga

Comparing the Attitudes and Activities of Internal Auditors in Australia, Canada, and the United States Regarding Green IT.
Won Gyun No, Rutgers, The State University of New Jersey
Glen L. Gray, California State University, Northridge
Kyunghee Yoon, Rutgers, The State University of New Jersey
Discussant: Amy Igou, University of Northern Iowa

Session 2.03: The Value of IT and Web Assurance
Accounting - 1.5 CH
Moderator: Charles R. Boster, Salisbury University

The Impact of Client Information Technology Capability on Audit Pricing: Examining Client Risk, Complexity, and Size.
R. Drew Sellers, Kent State University
Benjamin Hoffman, Kent State University
Justyna Skomra, Kent State University
Discussant: Bradley Lawson, Oklahoma State University

The Influences of CEO IT Expertise and Board-Level Technology Committees on Disclosure Timeliness.
Jacob Zachary Haislip, University of North Texas
Khondkar E. Karim, University of Massachusetts Lowell
Karen Lin, University of Massachusetts Lowell
Robert E. Pinsker, Florida Atlantic University
Discussant: Jee-Hae Lim, University of Waterloo

The Role of Web Assurance Seals in Nonprofit Giving.
Joseph Garrett Canada, Rutgers, The State University of New Jersey, Camden
Erica Harris, Rutgers, The State University of New Jersey, Camden
Discussant: Neal Michael Snow, Lehigh University

12:00 pm – 1:30 pm Lunch
Specialized Knowledge - 1.0 CH
Speaker: Chuck Hooper, BIalytics, Tableau Zen Master

1:30 pm – 3:00 pm Concurrent Sessions

Session 3.01: Panel: Data Visualization in Practice
Accounting - 1.5 CH
Moderator: Robyn Rashke, University of Nevada, Las Vegas
Panelists:
Michael Barnett, CEO mL3 Global Global Solutions
Nathan Guidry, KPMG, Director Advisory-Internal Audit/Risk Consulting, Houston

Session 3.02: Design Science and Field Studies
Accounting - 1.5 CH
Moderator: Amanuel Fekade Tadesse, University of New Orleans

An REA Ontology Based Model for Representing Big Data, Analytics, and Information Integrity Issues.
Uday S. Murthy, University of South Florida
Discussant: Kevin C. Moffitt, Rutgers, The State University of New Jersey, Newark

What Don’t We Know? Developing an Instrument to Identify Information Systems Knowledge within a Firm.
Jesse Shumaker, Information Technology Specialist
Kerry Ward, University of Nebraska at Omaha
Stacie Petter, Baylor University
Jennifer Blaskovich Riley, University of Nebraska at Omaha
Discussant: Rob Nehmer, Oakland University

Auditing the Financial Close Process: An Investigation of Current Procedures and Implications for Research.
Diane J. Janvrin, Iowa State University
Maureen Francis Mascha, Purdue University Calumet
Melvin Arnaldo Lamboy Ruiz, Iowa State University
Discussant: Matt Pickard, University of New Mexico

3:00 pm – 3:30 pm Break

3:30 pm – 5:00 pm Concurrent Sessions

Session 4.01: Data Visualization in Teaching
Accounting - 1.5 CH
Moderators: Rick Newmark, University of Northern Colorado
Chuck Hooper, BIalytics, Tableau Zen Master
Panelists:
A. Faye Borthick, Georgia State University
David Chan, St. John's University
Diane Janvrin, Iowa State University
Richard Newmark, University of Northern Colorado
Robyn Raschke, University of Nevada, Las Vegas
Saeed Roohani, Bryant University

Session 4.02: SET Section: System Design
Accounting- 1.5 CH
Moderator: Amy Igou, University of Northern Iowa

The Influence of IT Governance Structures on Information Security Effectiveness: Perceptions of Audit Professionals.
Paul J. Steinbart, Arizona State University
Graham Gal, University of Massachusetts Amherst
Robyn L. Raschke, University of Nevada, Las Vegas
William N. Dilla, Iowa State University
Discussant: Lucian Zelazny, University of Dayton

UML and Multiplicities under a Microscope.
Walter R. Boot, Florida State University
Cheryl L. Dunn, Grand Valley State University
Bachman P. Fulmer, California State University, Fullerton
Gregory J. Gerard, Florida State University
Severin Grabski, Michigan State University
Discussant: Amy Igou, University of Northern Iowa

Session 4.03: The Impact of XBRL
Accounting - 1.5 CH
Moderator: Irina Malaescu, University of Central Florida

An Examination of Potential Benefits of XBRL Reporting: Does XBRL Affect Firms’ Long-Term Stock Liquidity?
Rodney E. Smith, California State University, Long Beach
Jee-Hae Lim, University of Waterloo
Vernon J. Richardson, University of Arkansas
Discussant: Jian Cao, Florida Atlantic University

The Economic Impact of the XBRL Mandate: Evidence from Market Reactions.
Jie Zhou, National University of Singapore
Gary Chen, University of Illinois at Chicago
Discussant: Nicola Dalla Via, RSM Erasmus University

The Impact of Service Provider Switches on XBRL Quality.
Jee-Hae Lim, University of Waterloo
Tawei (David) Wang, University of Hawaii at Manoa
Discussant: Mary Burns, Montana State University

5:15 pm – 10:00 pm Reception/Off-site Activity

IS SECTION MIDYEAR MEETING – Saturday, January 23, 2016
7:00 am – 8:00 am Breakfast

8:15 am – 12:00 pm

Concurrent Sessions

Session 5.01: Understanding Investor Behavior
Accounting - 1.5 CH
Moderator: Matthew D. Pickard, The University of New Mexico

How Understandable Are SOX 404 Auditors’ Reports to Investors?
J. Efrim Boritz, University of Waterloo
Beverly Louise Hayes, University of Waterloo
Lev Timoshenko, University of Waterloo
Discussant: Michael Alles, Rutgers, The State University of New Jersey, Newark

If You Tweet, They Will Follow: CEO Tweets, Social Capital, and Investor Judgments.
Andrea Seaton Kelton, Wake Forest University
Robin R. Pennington, North Carolina State University
Discussant: Mary B. Curtis, University of North Texas

The Role of Information Content in Unverifiable Disclosures on Crowdfunding Success: Evidence from Kickstarter.
Neal Michael Snow, Lehigh University
Patrick Wheeler, University of South Florida
James D. Whitworth, The University of North Carolina Wilmington
Discussant: Vern Richardson, University of Arkansas

Session 5.02: SET Section: Audit Analytics
Accounting - 1.5 CH
Moderator: Cheryl Dun, Grand Valley State University

Design of Apps for Armchair Audit of Government Procurement Contracts.
Jun Dai, Rutgers, The State University of New Jersey, Newark
Qiao Li, Rutgers Rutgers, The State University of New Jersey, Camden
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Juergen Sidgman, University of Wisconsin–Oshkosh

Moving toward Continuous Audit and Big Data with Audit Analytics: Implications for Research and Practice.
Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark
Alexander Kogan, Rutgers, The State University of New Jersey, Newark
Miklos A. Vasarhelyi, Rutgers, The State University of New Jersey, Newark
Discussant: Pamela Schmidt, Washburn University

Using Top Cycle Modeling in Audit Analytical Procedures.
Rob Nehmer, Oakland University
Philip I. Elsas, ComputationalAuditing.com
Trevor Stewart, Deloitte LLP
Discussant: Cheryl Dunn, Grand Valley State University

Session 5.03: Business Intelligence and Dashboards
Accounting - 1.5 CH
Moderator: Therese Viscelli, Auburn University

Examining the Antecedents of Dashboard Utilization and the Consequent Effects on Managerial and Organizational Performance.
Jeff Reinking, University of Central Florida
Vicky Arnold, University of Central Florida
Clark J. Hampton, University of Waterloo
Discussant: Scott L. Summers, Brigham Young University

Using Business Intelligence to Enhance Management Control Systems and Business Process Performance in the Public Sector.
Mohamed Z. Elbashir, Qatar University
Steve G. Sutton, University of Central Florida
Vicky Arnold, University of Central Florida
Philip A. Collier, University of Melbourn
Discussant: Diane J. Janvrin, Iowa State University

10:00 pm – 10:30 am Break

10:30 am – 12:00 pm Concurrent Sessions

Session 6.01: AIS Potpourri
Accounting - 1.5 CH
Moderator: Deniz A. Appelbaum, Rutgers, The State University of New Jersey, Newark

A Survey on Firms’ Implementation of COSO’s 2013 Internal Control— Integrated Framework.
Bradley Lawson, Oklahoma State University
Leah Elena Muriel, Oklahoma State University
Paula Renee Sanders, Oklahoma State University
Discussant: Robert E. Pinsker, Florida Atlantic University

AIS Security Cost-Benefit Tradeoff Decisions: Hacking-Risk Ethical Dilemmas in a Cost-Cutting Environment.
Partha Sarathi Mohapatra, Texas Tech University
Gary Martin Fleischman, Texas Tech University
Discussant: Scott Boss, Bentley University


Evolving Software Development Methodologies: The Search for Accounting Clarity.
Amy Igou, University of Northern Iowa
James Nelson, Southern Illinois University Carbondale
Kay M. Nelson, Southern Illinois University Carbondale
Discussant: Kevin Kobelsky, University of Michigan–Dearborn

Session 6.02: IT Material Weaknesses and IT Risk Management
Accounting - 1.5 CH
Moderator: Peter Kipp, University of South Florida

Board and Management Level Factors Affecting IT Risk Management in Organizations.
Nishani E. Vincent, The University of Tennessee at Chattanooga
Julia L. Higgs, Florida Atlantic University
Robert E. Pinsker, Florida Atlantic University
Discussant: Genevieve Scalan, Texas A&M University–Kingsville

IT Does Matter: The Folly of Ignoring IT Material Weaknesses.
Gene Kim, IT Revolution Press
Vernon J. Richardson, University of Arkansas
Marcia Weidenmier Watson, Mississippi State University
Discussant: Lijun Lei, Virginia Polytechnic Institute and State University

The Impact of IT versus Non-IT Material Weaknesses on Chief Financial Officer (CFO) Turnover.
Kazeem Olalekan Akinyele, University of Central Florida
Discussant: Juergen Sidgman, University of Wisconsin–Oshkosh

Session 6.03: XBRL and Auditing
Accounting - 1.5 CH
Moderator: Antoinette LaBarbara Smith, Florida International University

Extended XBRL Taxonomies and Financial Analysts’ Information.
Joseph Johnston, City University of Hong Kong
Discussant: Jacob Zachary Haislip, University of North Texas

Investor Demand for Financial Statements and XBRL Adoption.
Jie Zhou, National University of Singapore
Gary Chen, University of Illinois at Chicago
Discussant: Joseph Johnston, City University of Hong Kong

The Quality of Information on Hospital Performance: Comparison between Audited Financial Statements and Medicare Cost Reports.
Melvin Arnaldo Lamboy Ruiz, Iowa State University
Won Gyun No, Rutgers, The State University of New Jersey, Newark
Discussant: Xu Cheng, University of South Florida

12:00 pm – 1:30 pm Lunch
At the Crossroads – Centennial Reflections and the Future of the AAA
Speaker:Christine Botosan, AAA Past President, The University of Utah

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